Die Ermittlung des Einkommens war nach bisherigem Recht sehr aufwendig und verursachte einen hohen Verwaltungsaufwand. Ab 2013 wird dies einfacher, indem für Steuern und Sozialabgaben pauschale Abzüge vorgenommen werden. Die Regelungen zur Einkommensermittlung werden neu strukturiert und vereinfacht.

Xxxxxxx Xxxxxxxxxxxxx xx xxxxxx Xxxxx xxxxxxxx xxx Xxxxxxx

x Xxxxxxxxxx: Xxx xxxxx Xxxxxx xx xxxx

1. Das maßgebliche Einkommen

Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx, xxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx xxx x Xxx. x XXXXx.

Xxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxx xxxx xx xxx xx XXXX. Xxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx

  • xxxxxxxxxxxxxxxxxxxxx Xxxxxx xxxxx
  • Xxxxxxxxxxxxxx, xxxxxxxxxxxxxxxx Xxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxx xxx Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xx xxx xxxxxxxx Xxxxx. Xx xxxxxxxxxxxxx xxxx xxx Xxxxxxxxx

  • xx Xxxxxxxxxxxxxxxxxx, x.x. xx xxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx xx XXXXx. Xxxxxx Xxxxxxxxx xxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx. Xxxx xxxx xxx. x.xxx XXX. Xxx xxxxxx Xxxxxx xxxxxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx x.xxx XXX xxx x xxx x.xxx XXXx.
  • xx Xxxxxxxxxxxxxx, x.x. xx xxx xx xxx xx Xxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxx x Xxx. x XXXXx. Xxx xxx Xxxxxxxxx xxxxxxxx xxx xxx Xxxxxxxxx xxx xxx Xxxxxx, xxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xx x xxxx xx x xxxxxxx. Xxxxxxxxx xxxxxxxx xxx Xxxxxxxxxx xxxx xxx xxx Xxxxxxxxxx xxxxxxxxxxx xxxxxx.

Einkommen im Bemessungszeitraum

Xxxxxxxxxxxxxxxxxx xxxx xxx xx Xxxxxxxxxxxxxx xxx xxx Xxxxx, xx xxx xxx Xxxx xxxxxxx xxxx. Xxxxx xx xxxxxxxxx Xxxxxxx xxxx xxxx xxx xxx xxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx, xxxxxxx xxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxxxx. Xxxx xx xxxxxxxxxx Xxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxxxx. Xxxxx xxxxxxx xxx xxx Xxxxxxxxxx xxx xxxXxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxxxx Xxxxxx, xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx xxx xx Xxx. x XXXXx:

  • Xxxxxx, xx xxxxx Xxx xxx xxx Xxxxxx xxx Xxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxxx xxxxx. Xxxx xxxx xxx xxxx xxx "xxxxx" Xxxxxxxxxx, xxxxx xxxxxx xxxx xxx "xxxxx" Xxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxx.
  • Xxxxxx, xx xxxxx Xxx xxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx Xxxxxxxxxxxxxxxxx xxx xxx. xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxx xxxxx.
  • Xxxxxx, xx xxxxx Xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxXxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxx.Xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx Xxxxxxxxxxx xxxx Xxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxx Xxxxxxxx xxxxxxxxx. Xx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx, xxx xxxxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxx. Xx xxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx xxxx Xxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx xxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx.
  • Xxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxx Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxxxx Xxxxx xxx xx.x.xxxx xxxxxxxxx xxx xxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxx. Xxxxxx Xxxxxx xxxxxx xxxxx xx xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxx.

Xxxxxxxx:
Xxx xxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx xx.x.xxxxx xxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxx xxxx. Xx xxx Xxxxxx xxxxxx xx x.xx.xxxx xxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx Xxxxxxxxxxx xxxxxxx xxx, xxx xxx Xxxxx Xxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xx xxxxxx. Xxxxxx Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxx xx xxx Xxxxxxxxxxxxx, xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxx xxxx xxx Xxxxxxxx xxxx.

XXXXXXX: Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx, xxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xx xxxxx xxxx, xxxxx xxxxxx Xxxxxxxx. Xxxx xx xxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxx Xxxxxxxxx xxxxxxx, xxxxxxx Xxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X xx XX xxxx X xxx X xx XX xxxx Xx.

XXXXXXX xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxx Xxxxxxxxxxx xxxxx, xx xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxx xxxxx Xxxxxxx xxxx xxxxx Xxxxxxxxxx xxxxxxx xxxxx, xxxx xxx Xxxxxxxxxx xx Xxxxxxxxx xx xxxx Xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xx xxxxx Xxxxxxxxxx xxxxxxxx xxx xXXXxXxxxxx xxx xx.xx.xxxx, X xx XX xxxx Xx.

Xxx Xxxx: Xxx Xxxxxxxxx xxxxxx xx Xxxxxx xxxx xxx xxxxxxxxxxxx Xxx xxxx Xxxxxxxxxx. Xxxxxxxxx xxxxxxxxx xxx xx xxxxx Xxxxxxxxxx xxx xxxxxx xxxxx Xxxxxxxxxxxxxxxxx xxxxx xxxxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxx xxxxxxx, xxx xxx Xxxxxxxxx xxxxxx xxxxxxxxx xxx, xxxxxx xxx xxxx Xxxxxx xxxxxx xxxxxxxxx. Xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx xxxxxxxx Xxxx Xxxxxxxxxx, xxxxxx xx xxxxx xxxxxxxxxx Xxxxx, xxx xx xxx Xxxxxxxxx xxxxxxxx xxxxx. Xxxxx xxxxxx xxx, xxxx xxx Xxxxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xx xxx xxxxxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx, xx xxxxx xxx Xxxxxxxxx xxxxxxxx xxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxxx.

Xxxx Xxxxxxxxxx xxx XXX xxxx xxx Xxxxxxxxx xxx Xxxxxxx xxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx. Xxx xxxxxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxx xxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxx. Xxxxx xxx xxx xxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xx xx Xxx. x Xxxx x Xx. x XXXX xx xxxxxx. Xxxxx xxxxx xxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx xx xxxxxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxx, xx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxx xxxxxx, xxxx xxx Xxxxxxxxxx xxxxxxx xxxxx. Xxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxx XXXX xxxxx xxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxxxx. Xxx xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xxxxx xxxxx xxxx xxxxxxx, xxxx Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxx.

Einkommen im Bemessungszeitraum bei Selbstständigen

Xxx Xxxxx xxx Xxxxxxxxxxxx xxxxxxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx, xxx xxx xxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx xxx Xxxxx xxxxxxx xxx. Xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxx x xxx xxx xx Xxxxxxxxxxx xxx xxxxxx Xxxxxxxxxxxx. Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxx Xxxxx xxxxx xxx xx.xx.x xxx xxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xx Xxx. x XXXXx.

Xxx Xxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx. xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxx Xxx xxx xxx Xxxxxx xxx Xxxxxx Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxx Xxxxxxxxxxxxxxxxx xxxxxxx xxxxx xxxx xxxx Xxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxx xxx xxx xxxxxxxxxx Xxxxxxxxx xxxxxxx xxxxx. Xxxxxxxxxx xxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx, xxx xxx xxx Xxxxxxxx xxxxx.

Xxx xxxx xxxx, xxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xxxxxxxxxxx xxx xxxx xxxxxx xxx xxxx xxxxxx xxx, xxxx xx xxx xxxxxxx Xxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxxxx xxxx Xxxx xxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxx Xxxx xxx Xxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxx xxx xxx XXX, xxxxxxxx Xxxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxxxxxxx xxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxxx XxxxxxxxxxxxxxXxxxxx xxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxx. Xxxxxxxxxxxxxxx xxx xxxx xxxxxxxxxx xxx, xxxx xxxxx xxxxx xxxxxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxx xxxx. Xxxxxxxxx xxxx x xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx x xxxx xxx Xxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxx xx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx xxxxxx xxxxxx xXXXxXxxxxx Xxxxxxxxxxxxx xxx xx.x.xxxx, X x XX xxxxx. Xxxxxxxxxx xxx xxx XXX xxx Xxxxxxxxxxxx xxx Xxxxxx xxx xx.xx.xxxx xX xx XX xxxx Xx xxxxxx xxxxxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxx xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx xx xxxxx.

Nur Erwerbseinkommen wird erfasst

Xxxxx xxx Xxxxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxx X, Xxxxxxxxxxxxxxxx, Xxxxxx, Xxxxxxxxxx, XXxxxX xxxx Xxxxxxxxxxxxxxxx XX. Xxxx xx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxx xxxx xxxxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxxxxxxxxxx xxx Xxxxxxxxxx.

Bestimmte ausländische Einkünfte werden nicht berücksichtigt

Xxxx xxxx xxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx. Xxx xxxxxxxx: Xxxxxxxxxxxxx Xxxxxxxxxx, xxx xx Xxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx. xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxxx xxx Xxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx. Xxxxxxx xxxx xxxxx Xxxxxxxx xxxx xxx Xxxxxx xxxxxxxx xxxxxx, xxx xx Xxxxxxxxxxx Xxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXXXx.

Xxxxxx, xxx xxx xxx Xxxxxx xxx Xxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxx, xxxxxx xxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx, xxx xxxx xxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxxxxxxx xxx XxxxxxxxXxxxxxxxxx xx Xxxxx xxx xxx XXX.

XXXXXXXXX: Xxx Xxxxxxxxxxxxx xxxx xxxxx xxxx Xxxxxxxxx, xxx xx xxxxx XXx xxxx XXXxXxxxxxxxxxxxx xxxx xx xxx Xxxxxxx xxxxxxxxxx xxxx, xxxx xxxx XXxXxxxx xxx xxxxxx Xxxxxxxxx "xx Xxxxxx xxxxxxxxxxxx Xxxxxxxxx" xxxxxxxxxxxxxx xxx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx x xxxx xxxx xx xxxxxxxxxxxx xxxxx xx Xxxxxxxxxxx xxxxxxxxxx xxxxx xXxxxxxx x XXxXxxxxxxxxx xxxxxxxxx.

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx:

  • Xxxxxxxxxxxxx xxxxx Xxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxx xXXXx xx Xxxxxxxx, xxxx xxxxx xxxxxx xxx XXX xxxxxxxxxxx xxxxxx xxx xx Xxxxxxxx xxxxxxxx xxx Xxx. xx xxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxx xxxx. Xxxxx xxxxxx xx xxxxx Xxxxx, xx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxx xxxxxxxxx XXxX xxxx xxx xx xxx Xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx. Xxx Xxxxxxx xxxxxxx xxx xxx XxxxxxxxXxxxxxxxxx xxx xxx XXX xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.
  • Xxxxxx xxxxx Xxxxxxxx, xxx xx xxx Xxxxxxx xxx xxx Xxxxxx xx Xxxxx xxxxxxx xxx xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxx. Xxxx xxxx xxxx xxxx xxx Xxxx xxx xxxx, xxxx xx xxx xxxx xxxxxx xxx xx xxxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxx. Xxx Xxxxxxxxxx xxxxxxxx XXX xxxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxx. Xxx Xxxxxxxxxx xxxxx xxxxx xxxx, xxx xxxxx xxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xx Xxxxxxx xxxxxxxxxxx xxxxxxxxxx Xxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxx xxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.
  • Xxxxxx xxxxx Xxxxxxxxxxxx, xxx xxxx xxxxxx xxxxxxxxx Xxxxxxxxxxx xx xxx XXX xxxxxxxxxx xxx. Xxx Xxxxxx xxxxx xxxxxxxx XXX xxxx xxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxx xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxx xxxxxxxxx xxx XxxxxxxxXxxxxxxxxx xxx xxx XXX. Xxx Xxxxxxxx xxx xxx XXX xxxxx xxxxxxxxxxxxxx xX xx XX xxxxx Xx.

Pauschal versteuerter Arbeitslohn wird mit erfasst

Xxxxxxxxxxxxx xxx xxxxxxx, xxxx xx xxxx xxxx xxxxxxxx xxxxxxxxxxx Xxxxxxx xx. X. xxx Xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxx. Xxxxxx xxxx xxxxx xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxx Xxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xxxxxx. Xxxx xxx xxxxxxxx Xxxxxxxxxxxxxxxxxx Xxxxxxxxx: "Xxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx, xxxx xxxx xxx Xxxxxx xxxxxx xxxxxxxx xxx xxxxxx, xxx xxxxx xxxxxxxx xxxx".

Xxxxxxxxxx xxxxxxx xxxxx xxx XxxxxxxxxxxxxxxxXxxxx xxxxxxxxxxx: Xxxxxxxxxx xxx xxxxx Xxxxxxxxx xxx xxx XXX xxxxx xxxxxxxx xxx Xxxxxxxxxx xxx xxx XXX. Xxx xxxxxxxxxxxxxxxx xxx XXX xxxxx xx Xxxxx xxxxxxxx, xxxxxxx xxx Xxxxxxxxxx xxx xxx XXX xxxxxxxxx. Xxx xxxxx Xxxxxxxxxxxxxx xxxxx xxx XXX xxxx Xxxxxxxxxx xx Xxxxx xxx Xxxxxxxxxxxxxxx xxx xxx XXX xxxxxxxx.

2. Einkommensermittlung bei Arbeitnehmern

Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxx xx xxx xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxxxx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xx XXXXx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxxxxx xxxx xxx Xxxxxxx.

Xx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

Xxxxxxxxxxxx xxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx xx Xxxxxx xxx xxx Xxxxxx,

xxxxxxxxx xxxxx xx

.x.

XxxxxxxxxxxxxXxxxxxxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxxx Xxxxx xxx x. Xxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxxx: Xxxx xxxx xxxxxxx x.xxx XXX : xx x xx,xx XXX

.x.

Xxxxxxx xXXx, Xxxx xxx xxx. XxXxx: xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx x. Xxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, Xxxx xxx x,x x, xxx. Xxxxxxxxxxxxxxxxx xxx x x, Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx.

.x.

Xxxxxxxxxxxxx: xxxxxxxx x x xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx x xxxx Xxxxxxxxxxxxxxxxxx, x x xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xx x. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx.

x

xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx

Xxxxxxxxxx xxx xxx xxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx: Xxxxxx xxxxxxx xxx xxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxx xxxxxx

  • Xxxxxxxx xxx xxxxxxx Xxxxxxxxxxxxxx.
  • xxxxxxxxxxx Xxxxxxxxx xxxx xx x XXxX, x. X. Xxxxxxxxxxx, Xxxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxx X.
  • xxxxxxxxxxx Xxxxxxxxxx xxxx Xxxxxxxxx, Xxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xx xx XXxX xXXXxXxxxxx, X xx XX xxxx Xx.
  • Xxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxxx Xxxxxxxxxx.
  • Xxxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxxxxxxxxx xXXXxXxxxxxx xxx xx.x.xxxx, X xx XX xxxxx, X xx XX xxxxx, X xx XX xxxxxx.
  • Xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxxxxxxxx xxxxxx. Xxxx xxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxx.
  • XXXX xxxxxxx xxxxxx Xxxxxxxxx, xxx xxx Xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx.

Sonstige Bezüge

Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxxxxxx xx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx. Xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxx Xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxxxxxxxx xxxxxx. Xxxx xxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxxx, Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx xx Xxx. x Xxxx x XXXXx.

Xxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx, xxxx Xxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxx xxxxxx, xxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxxxxxxxx xxxxxx. Xxxx xxxxx xxxxxxxxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxx xx Xxxx xxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx. Xxxxxxxxxxxxx, xxxxxxxx xx Xxxx xxxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxx xxxxx xxxxxx xx xxxxxxxxx xxx xxx Xxxxxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx x.x.x.

Xxx xxx "XxxxxxxxxxXxxxxXxxxxx" xxxx xxxxxxxxxxxx, xxxx xxxxxxxx xxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xx xxxxxxxxx xxxx, xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxxxxx xxx xxxxx xxxxxx Xxxxxxxx xxxxxxx xxx xx Xxx. x XXXXx. Xxxx xxxx xx xxx x.x.xxxx.

Xxxx xxxx xxxxxxxxxxxx xxxx Xxxxxxxxxxx. Xxxxxx xxx xxxxxx xxxxxxx xxxx xxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxx xx xxxxx xxxxxxxx Xxxxxxxxxx.

XXXXXXXxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxXxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xXXX xx.x.xxxx, X xx XX xxxx Xx. Xxxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx xx Xxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xXxxxxxxxxxxxxxxxxxx "xxxxxxxxxx" xxx, xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxx xx xxxxx, xxxx xx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx. Xxxx xxxxxxxxxxxx xxx, xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxx "xx Xxxxxxxxxxxxxxxxxx xxx" Xxxx xxxxx xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxx xXXXXx xxx xx.x.xxxxxxxxxxx xx xxx XXX. Xxx xxxxxxxx Xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxxxxx, xxx xxx xxx Xxxxxxxxx xx Xxxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxx xXxxx xxxx xxx Xxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx. Xxxxxxxxxxx xxx xxxxxxxx xxxxxxx, xxxx xxx xxxxx Xxxxxxxxxxxxxxxxxx xx Xxxxxx xxxx xxx xxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxx.

xxxxxxXxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx xxxxxxx xxx Xxxxxxxxxx xxxxx. Xxxxx Xxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxx Xxxxxxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.

Xxxx Xxxxxxxxxx xxx XXX xxxxxxx xxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxx xxx xxxxxxxxx, xx xxx Xxxxx xxxxxxxxx xxxxxxxxxxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxx. xxxxxxxxxxxxxx xxxxx xxxxx xxx xxxxxxxxx Xxxxxx xx xxx xxxxxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxx xxx Xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx. Xxxxx xx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx Xxxxxxxx xxxx Xxxxxxxxxxxxxx, xxxxxxx xx Xxxxxxxxxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxx xxxx. Xxxxx xxxxxxx xx xxx xxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxxxx Xxxxxxxxx, xxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx. Xxxx Xxxxxxxxx xxx xxxxxxxxx Xxxx xxxxx xxxxx xxxxxx, xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxx. Xxxx xxxx xxx xx xxxxxxxx Xxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxx xxxxx xxxxxxxxxxxx xxx. xxxxxxxxx Xxxxxxxxx. Xxx Xxxxxxx xxxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxx xxx Xxxxxxxxxxx.

Variable Gehaltsbestandteile

Xx xxxxxx Xxxxxxx xxx xx Xxxx, xxxx xxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx, x. X. Xxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx. Xxxxxx Xxxxxxxxx xxxxxx xxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxx. Xxxx xxxx xxxxx "xxxxxxxx Xxxxxxx xx Xxxxx xxx xx xxx Xxx. x Xxxx x XXxX", xxx xxxxxxx xx x Xxx. x Xxxx x XXXX xxxxx xxx Xxxxxxxxx xxxxxxxxxx xxxx. Xxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxx.

Xx xxxx xxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxx Xxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxxxxxxxx xxxxxx xxx x Xxx. x Xxxx x XXXXx. Xxx xxxxxxxx, xxxx Xxxxxxxxx xxx xxxxxxx xxxxxx, xxx xxxx xxx xxx xxxxxxx Xxxx xxxxxxxx xxx xxxxxxxx xxx "xxxxxxxx Xxxxxxx" xxxxxxxxxx xxxxxx, xxxxxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxx xxxx xxxxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxx Xxxxx xxxxxxxxx: Xxx XXX xxxxx xxxxxxxxxxx, xxxx xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx, x. X. Xxxx, Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx, xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx x.xx.xxxx, X xx XX xxxx Xx.

Geringfügige Beschäftigungen

Xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxxxxxxx. Xxxxx xxxxxxx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxx xxxx x, xx XXX XX xxxxxxxxxxxxx xxxxxxxxxxxxxxxxx xxx xx Xxx. x XXXXx.

Xxxx xxxx xxxxxx xxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx. Xxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxx xxxxxx xxx xxx Xxxxxxx xxx Xxxxxxxxxxxxxx xxxxx xxxxxxx, xxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx xxxx xXXXxXxxxxx xxx xx.x.xxxx, X xx XX xxxx Xx.

3. Einkommensermittlung bei Selbstständigen

Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx, xxxxxxxxxx xx xxxxxxxxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxx xx XXXXx.

Xxx Xxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx xxx Xxxxxx xxx xxx Xxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxxxxx xxxx xxx Xxxxxxx.

Xx xxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxxx

xxxxxx

Xxxxxx xx. Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx.

.x.

Xxxxxxx xXXx, Xxxx xxx xxx. XxXxx: xxxxxxxx xxxxxxx Xxxxxxxxxxxxxxxxxx xxx x. Xxxxxx xxx Xxxxxx xxx xxx Xxxxxx xxx Xxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxxx XxxxxxxxxxxxxXxxxxxxxxxxx, Xxxxxxxxxxxxxxxxx, Xxxxxxxxxxxx, Xxxxxx, Xxxx x,x x, xxx. Xxxxxxxxxxxxxxxxx xxx x x, Xxxxxxxxxxxxxxxxxx xxx Xxxx xxx Xxxxxxxxxxxxx.

.x.

Xxxxxxxxxxxxx: xxxxxxxx x x xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xx x xxxx Xxxxxxxxxxxxxxxxxx, x x xxxx Xxxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxx xx x.

x

xxxxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxx

Xxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx. Xxxxxx xxxx xxxxxxx xxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxx xxxx xxxxx xxxxxxxxx. Xxxx xxxx xxx Xxxxxxxxx xxxxx xxxxxx Xxxxxxxxxx, xxxxxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxxxxxx xxxxxxx xxxxxx. Xxx Xxxxxxxxxx xxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx xxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx x Xxx. x Xxxx x XXXXx.

Xxxxx Xxxxxxxxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxxxxxxxx Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxxxx. Xxx xxx xxxxxxxxxxxx Xxxxxxxxxxx xxx xxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx.

Xxx xxxx xxx Xxxxxx xxxx xxx Xxxxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxx xxxxxxx Xxx Xxxxxxxxxxxxxxxx xxxx xxxxx xxx xxxxxxxxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxx. Xx xxxxxx Xxxx xxxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx xx x xxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx xx Xxx. x XXXXx.

XXXXXXX xxx xxx XXX xxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxxxxxxx: Xxx xx Xxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxx xxx xxx xxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxxx xxxxx Xxxx xxx xxxxxx Xxxxxx xxxxxxxxxx xxx xXXX xx.xx.xxxx, X xx XX xxxx Xx. Xxx Xxxx: Xxx Xxxxxxxxx xxxxxxx xxx xxxxx Xxxxxx xxxx Xxxxxxxxxxxxx xxx XxX. Xx xxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx, xxxx xxx xxxxx Xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx Xxxxxx xxxxxx Xxxxxxxxxxxx xxxxxxx. Xxx Xxxxxxxxx xxxxx xx x.xx.xxxx xxxx Xxxxxxx. Xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxx XxX xxxxxx xxx Xxxxxxxxxxxx xx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxx x x. Xxxxxxxx xxxxxx Xxxx xxxxxxxx xxx Xxxxxxxxx xxxx xxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx xxx Xxxx xxxx xxxxx xxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxx xxx xxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxx xxx xxx Xxxx xxxxxxxxxx. Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxx Xxxxxxx: Xxx Xxxxxxxxx xxx Xxxxxxxxxx xxxx Xxxxxxxxxx xxx Xxxxxxxxx xx Xxxxxxxxxxxxxx xx xxxxxxxxx xXxxxxxxxxxxxx xx Xxxxx xxx x.xxx Xxxx xxxxxxxxxx. Xxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxx xxx xxxxxxxx Xxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx. Xxx XXX xxx xxx Xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxx xxx Xxxxx xxx xxx xxxxxxxxxxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxx xx.x.xxxx xxxxx xxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxx, xxxx xxx xxx Xxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxx Xxxxxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxxx xxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxxxxx Xxxxxx xx xxx Xxxxxxxxxx xxxxxxxxxx xxxxx xXxxxxx xxx xx.x.xxxx, X xx XX xxxx X, Xx. xxx.

4. Gesetzliche Grundlagen

§ 2b BEEG - Bemessungszeitraum

xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx xxx xxx Xxxxxx xxxx xxx xxxxxx Xxxxxxxxxxxxxx xxx xxx Xxxxx xxx Xxxxxx xxx Xxxxxx xxxxxxxxxxx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxx x xxxxxxx Xxxxxxxxxxxxxx xxxxxxxxxxxxxxxxx, xx xxxxx xxx xxxxxxxxxxx Xxxxxx

x. xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx x Xxxx x Xxxxxxxxxx xxxx xxx xxxxxxxx Xxxx xxxxxxx xxx,

x. xxxxxxxx xxx Xxxxxxxxxxxxx xxxx xx x Xxxxxx x xxxx xx x Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx xxxxxx xxxx Xxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxx xxxxx xxx Xxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxxxx xxx,

x. xxxx Xxxxxxxxx xxxxx, xxx xxxxxxxxxxx xxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx, xxxx

x. Xxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxx xxx xxx xx. Xxx xxxx xxxxxxxxx Xxxxxxx xxxx xxxx xxx Xxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xxxx Xxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xxxxxxxxx xxx

xxx xx xxx Xxxxxxx xxx Xxxxxxx x xxx x xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxx xxxxx.

xxx Xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx xxx xxx Xxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxxxxxx xxxxxx. Xxxxx xx xxxxx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx x Xxxx x xxxxxxxxxx, xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxx.

xxx Xxxxxxxxxx xxx Xxxxxx x xxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxx xxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xx xxx Xxxxxxxxxxx xxxx Xxxxxx x xxxx Xxxxxx x Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxx. Xxxxx xx Xxxxxxxxxxxxxxxxxx xxxx Xxxx x xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxx x Xxxx x xxxxxxxxxx, xxx Xxxxxx x Xxxx x xxx xxx xxxxxxxxxxxxx Xxxxxxxx xxxxxxxxxx, xxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx.

§ 2c BEEG - Einkommen aus nichtselbstständiger Erwerbstätigkeit

xxx Xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxx xx Xxxx xxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx, xxxxxxxxxx xx xxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxx xx xxx xx, xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx. Xxxxx xxxxxxxxxxxxxxx xxxxxx Xxxxxxxxx, xxx xx Xxxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxx Xxxxxxx xxxxxxxxx xxxxxx. Xxxxxxxxxxx xxx xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xx xx Xxxx x Xxxxxx x Xxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxx xx x. Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxx xxxxxx Xxxx xxxxxxxxx Xxxxxxx.

xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xxx Xxxxxxx xx xxx xxxx xxx xxxxxxxxxxxxx Xxxxxx xxxxxxxxxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx.

xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxx xxx xxxx xx xxx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx Xxxxxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxx, xxx xxxx xxx xxxxxxx Xxxxx xx Xxxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxx Xxxxxx x xxxxxxxx xxxxx. Xxxxxx xxxx xx xxx Xxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxx Xxxxxx xx xxxxx Xxxxxxxxxxxxx xxxxxxxxx xxx, xxx xxx xxx xxx Xxxxxx xxxx Xxxx x xxxxxxxxxxx Xxxxxx xxxxxxxxxxx, xxxx xxx xx xxx xxxxxx xxxxxxxxx Xxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxx.

§ 2d BEEG - Einkommen aus selbstständiger Erwerbstätigkeit

xxx Xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxx xxx xxxxxxxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxxxxxxxxx, Xxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxx xXxxxxxxxxxxxxxxxx, xxxxxxxxxx xx xxx Xxxxxxx xxxx Xxxxxxx xxx Xxxxxxxxxxxxx xxxx xxx xxxx xx xxx xx, xxxxxx xxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx.

xxx Xxx xxx Xxxxxxxxxx xxx xx Xxxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxx xxxxxxxxxx. Xxx xxxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxxxxxx, xxxxxx xxx Xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxx Xxxxxxxxx xxx Xxxxxxxx x xxxxxxxxx.

xxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxx xxxx Xxxxxxxxxxxxxxxx, xxx xxxxxxxxxx xxx Xxxxxxxxxxxxx xxx xx x Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx. Xxx Xxxxxxxxxxxxxxxx xxxx xx Xxxxxxx xxx xxxxxxxx xxxxxxxx Xxxxxxxxx xxxx xxx Xxxxxx xxx xxxxx xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxx.

xxx Xxxxxx xxxxx xx xx xx Xxxxxx x xxxxx xxxxxxx xxxxxxxx xxx, xxxx xxx xxx Xxxxxxxxxx xxx xxxx xx xx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxx Xxxxxxx xxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. xx xx Xxxxxx x Xxxx x xxxx xxxxxxxxxxxx.

§ 2e BEEG - Abzüge für Steuern

xxx Xxx Xxxxxxx xxxx Xxxxxxx xxxx Xxxxxxxx xxxx xxx Xxxxxxxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxx xxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxxxxxxxxxxxxxxxxxxxxx xxx, xxx Xxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx Xxxxxxx xxxxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxx xxxxx Xxxxxxxxxx xxxxxx xxx xx x. Xxxxxx xxx Xxxxxxxxxxxxxx xxx xxx Xxxxxx xxx Xxxxxx xxxx xxxxxx Xxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxxxxx Xxxxxxxxxx, xxx Xxxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xxx Xxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxx x xxx x xxxxxxxxx.

xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxx xx xx, xxxxxx xxx xxx xxx xxxxxxxxxxxx Xxxxxx xx xxxxxxxxxx xxxx, xxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx. Xxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxx xxxx Xxxxxx x xxxxxx xxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxxx:

x. xxx XxxxxxxxxxxxxXxxxxxxxxxxx xxxx xx xx Xxxx x Xxxxxx x Xxxxxxxxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxx, xxx xxxxx xx xx xxxxxx, xxx

x. xxxx Xxxxxxxxxxxxxxxxx

xx xxx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxx x Xxxx x Xxxxxx x Xxxxxxxxx x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx xxx xxx xx xxxxxxxxxxxx Xxxxxxxxx xxxx xx xx xxx, xxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xx xxxx, xxxx

xx xxx xxx Xxxxxxxxxxxxx xxxx xx xxx Xxxxxx x Xxxx x Xxxxxx x Xxxxxxxxx x xxx x xxx Xxxxxxxxxxxxxxxxxxxxxxx xx xxxxx xxxxxxxx Xxxxxxx,

xxxxx xxx Xxxxx xxx Xxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxx xxx xxxxxxxxxx Xxxxxxxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxx xxxx xx xx Xxxxxx x xxx xx xx Xxxxxx x xxx Xxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxx xxxx.

xxx Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx xxx xxx Xxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxxxxx x xxxxxxx xxx Xxxxxxxxxxxx XX xxxxxx xxxxxxxxxxxxxxxxx. Xxx xxx xxxxxxxxxxx Xxxxxx xx Xxxxxxxxxxxxxxxxxx xxxx xx xx xx xxxxx Xxxxxxxxxxxx xxxxxxxxxx xxxx xxx xxx xxxx xx xx xx xxxxxxxxxxxxxxxxxxx Xxxxxx xxxxxx xxx xxx xxxx xx xx xx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx Xxxxxxxxx xxxxx xxx Xxxxxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxx, xxx xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxxxxxxxxxx xxx Xxxxxxxxxxxx XX xxxx Xxxxxxxxxxxxxxxxx xxxxx Xxxxxxx xxxx xx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxx.

xxx Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxx. Xxxxxxxxxxxx xxxx Xxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx xx x Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xxxxxxxxxxxxxxx.

xxx Xxx Xxxxx xxxx xxx Xxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxxx Xxxxxxxxx xxxxx Xxxxxxxxxxxxxxxxxxx xxx x Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxx. Xxxxxxxxxxxx xxxx Xxxxxx xxxxxx xxxx xxx Xxxxxxxxx xxx xx xxx Xxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx.

xxx Xxxxxxxxxxxxx xxx Xxxxxxxx x xxx x xxxxxx Xxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx, xxxx xxx xxxx xxxxxxx Xxxxxxxxxxxxx xxxxx xxxxxxxxxxxx Xxxxxx xxxxxxxx.

§ 2f BEEG - Abzüge für Sozialabgaben

xxx Xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxx Xxxxxxxx xxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxx xxxx xxxxxxxxxxxxx Xxxxxxxxxxx xxxxx xxxx xxx Xxxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxx. Xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxx Xxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx xxxxxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx:

x. x Xxxxxxx xxxx xxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxx xxxx xx x Xxxxxx x Xxxxxx x xxx xx xxx Xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx,

x. xx Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx xx xxx xxxxxxxxxxxx Xxxxxxxxxxxxxxxxxx xxxx xxxxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx, xxx

x. x Xxxxxxx xxxx xxx Xxxxxxxxxxxxxxxxx, xxxxx xxx xxxxxxxxxxx Xxxxxx xxxx xxx Xxxxxxx Xxxx Xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx.

xxx Xxxxxxxxxxxxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxxxxx xxxx Xxxxxxxxxxxxx xxx xxx xxxxxxxxx xxxxxxxxxxxxxxxx xx xxxxxxxxxxxxxxxxxx Xxxxx xxx Xxxxxxxxx xxxx xx xx xxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx. Xxxxxxxxx xxx Xxxxxxxxxxxxxxxx xx Xxxxx xxx xx x, xxx xx xx xxxx xxx xx xx Xxxxxx x Xxxx x xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx. Xxxx Xxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx Xxxxx xxx xx xx Xxxxxx x xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxx xxx Xxxxxx xxxxxxxxxx, xxx xxxx xxxx xx xxx Xxxxxx x xxx Xxxxxxx Xxxxxx Xxxxxxxxxxxxx xxxx xxxx xxxxx Xxxxxxxxx xxxxxx, xxxxx xxx Xxxxxx xx Xxxxx xxx xx xxx Xxxxxx xx Xxxx x xxx Xxxxxxxx Xxxxxx Xxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxx x xxxxxxxx xxxx.

xxx Xxxxxx Xxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxxxx.

Logo
In Steuerfragen gut beraten!
Jetzt Mitglied werden und Steuern sparen!